SOUTHLAND STORES v. BOWERS

No. 36298.

171 Ohio St. 271 (1960)

SOUTHLAND STORES NO. 3, INC., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided October 5, 1960.


Attorney(s) appearing for the Case

Messrs. Dargusch, Saxbe & Dargusch and Mr. Jack H. Bertsch, for appellant.

Mr. Mark McElroy, attorney general, and Mr. Joseph D. Karam, for appellee.


Per Curiam.

The question presented is whether the appellant became a taxpayer engaged in business on April 13, 1956, when it became obligated under the lease to deliver store equipment to the lessee at a future date, or on December 31, 1956, when it had acquired and was holding a working inventory of equipment for leasing, or on February 4, 1957, when possession of the equipment was transferred to the lessee and rental payments began, in accordance with...

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